a.Summarize the physical flow of units and calculate the output expressed in terms of equivalent units.

b. Summarize the total costs to account for

c. Calculate the cost per equivalent unit.

d. Assign costs to the completed units and to the units in ending work in process inventory.

e. What is the unit product cost of a unit produced in the Mixing department in January?

f. Prepare the work in process inventory T-account for the Mixing department in January to show all activity denominated in each of the following two ways :

- Physical units

- Costs

Units Direct materials Conversion Beginning work in process 1,200 $65,200 $57,900 Units started in January 13,900 Ending work in process? 1,700 Costs incurred in the month $489,970 $287,068 Beginning work in process is 70% complete for direct materials and 25% complete for conversion 2Ending work in process is 60% complete for direct materials and 30% complete for conversion